Welcome incentive
Finance Bill 2016 introduces a new relief to encourage investment in entrepreneurial companies by external backers....
OMB
OMB
The dividend illusion
The landscape of taxation of dividends in the hands of individuals changed fundamentally on 6 April 2016....
Real estate investment trusts
Subject to a number of conditions, a UK real estate investment trust (REIT) is a company, or a group of companies with a...
Most popular reads
Latest briefings
An adviser's perspective
If, like me, you deal with entrepreneurial clients and OMB’s the tax year end is usually one where you review their affa...
Transactions in securities – where are we now?
Even by today’s standards when anti-avoidance legislation seems to be more and more radical, the Transactions in Securit...
IP developments and issues
There have been quite a few changes in the last few years to the R&D tax relief regimes and also to the relatively n...
EIS and SEIS recent developments
Introduction and recent statistics The Enterprise Investment Scheme (EIS) is one of the most widely-known reliefs for p...
Mind the GAAP
It has long been established that a business must pay tax on the profits of its trade and that the starting point for qu...
Choice of vehicle
Choice of Business Vehicle One of the most important decisions that many of us make when we start a business is the cho...
The owner-managed business
The current environment for owner-managed businesses is getting more and more uncertain.